acca fr 9月考前exam tips
作者： 发布时间：2019-09-09 14:57
fr
section a’s ots will test a wide range oftopics,including several on consolidation and interpretation of financial statements.expect a few questions on non-core areas(inflation,specialised entities).
in section b each scenario could be a mix of topic areas or focused on one topic and will usually consist of 2/3 calculations and 2/3 narratives.questions are not dependent on each other and can be answered in any order.
section c consists of two 20 mark questions,one covering interpretations and the other preparation of financial statements.one q is likely to be in the context of a single company and one inthe context of a group–so you could have a single company interpretation anda groups preparation or visa versa.
accounts preparation qs may include extracts or stand alone calculations or full statements of profit or loss andother comprehensive income and/or statement of financial position.both qs will cover the accounting for items from other areas of the syllabus.
they may also include a short separate part,eg with a statement of changes in equity,statement of cash flow sextract,earnings per share calculation or linked written topic.
a consolidated q would include one subsidiary and often an associate,with adjustments,eg fair values,deferred/contingent consideration,pup on inventories/ppe,intragroup trading and balances,goods/cash in transit.
泽稷教育acca小编给大家准备了一些电子版资料，电子版的也很适合在地铁上查阅：
泽稷教育acca小编给大家准备了一些电子版资料，电子版的也很适合在地铁上查阅：
a single entity question could be preparation from a trail balance or restatement of given financial statements,withthe usual adjustments for depreciation,revaluation and current/deferred tax(including deferred tax on revaluation)plus a mixture of adjustments on other syllabus areas,eg leases,substance over form issues,financial instruments(charge in fair value or amortised cost),share issues,government grants,inventory valuation,revenue recognition or construction contracts.
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